Citizen Monitors, a prominent advocacy group, has called for a criminal investigation into allegations that the 2025 Tax Law was forged or illegally altered before being gazetted. The group warns that the circulation of a tax framework not validly passed by the National Assembly poses a severe threat to the rule of law and constitutional governance in Nigeria.
Okay News reports that the controversy stems from discrepancies identified between the versions of the tax reform bills passed by the legislature and the final copies signed by the President. These discrepancies reportedly include changes to tax compliance thresholds and enforcement powers that were not debated or approved by lawmakers.
Allegations Of Legislative Sabotage
Olajumoke Alawode-James, the spokesperson for Citizen Monitors, emphasized that a tax law lacking legislative validity is unenforceable in a democracy. She stated: “A tax law not validly passed by the legislature and assented to cannot be enforced in any democracy. This is an attempt to replace legality with convenience, and it is unacceptable.”
The group noted that the creation of forged public documents is a criminal offense under Sections 465 to 467 of the Criminal Code Act. Co-founder Adeshop Haastrup added that if a government ignores forgery allegations concerning its own laws, the foundation of public trust is destroyed.
Specific Discrepancies In The Gazetted Acts
Preliminary findings by a House of Representatives committee revealed significant unauthorized changes, particularly in the Nigeria Tax Administration Act (NTAA) 2025:
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Reporting Thresholds: The legislated threshold of N50 million for individuals was reportedly lowered to N25 million in the gazetted version, a move intended to bring more citizens into the tax net without legislative approval.
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Appeals Process: New provisions were introduced requiring taxpayers to deposit 20% of a disputed tax amount before appealing decisions to the High Court.
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Enforcement Powers: The gazetted law allegedly granted tax authorities the power to arrest individuals and sell seized assets without a court order—provisions that lawmakers claim were never part of the original bill.
Demands For Accountability
The African Democratic Congress (ADC) and high-profile figures like Senator Ali Ndume have also called for a suspension of the new tax regime until the forgery claims are resolved. Citizen Monitors has demanded an independent investigation to determine how irregular documents entered official use and called for the prosecution of any individuals or agencies involved in drafting or circulating the invalid laws.
While a Federal High Court recently upheld the implementation of the reforms, the National Assembly has directed a “re-gazetting” process to align the documents with the authentic versions passed by parliament.
